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The Individual Savings Account Regulations 1998

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  1. Introductory Text

  2. 1. Citation and commencement

  3. 2. Interpretation

  4. 3. Introductory

  5. 4. General conditions for accounts and subscriptions to accounts

  6. 4A.Repair of certain incompatible accounts and excess subscriptions

  7. 4B.Closure of cash account prior to the opening of the same type of account to be disregarded once

  8. 4C.Removal of insurance components at 6th April 2005

  9. 4D.Removal of maxi-accounts, mini-accounts and TESSA only accounts at 6th April 2008

  10. 5A.Treatment of sums held in accounts managed by Icesave Bank

  11. 5B.Treatment of certain sums held in accounts managed by Keydata Investment Services Limited

  12. 5C.Treatment of certain sums held in dormant accounts

  13. 5. Transfers from matured tax-exempt special savings accounts

  14. 6. General investment rules

  15. 7. Qualifying investments for a stocks and shares component

  16. 8. Qualifying investments for a cash component

  17. 9.Insurance policies

  18. 10. Qualifying individuals who may invest under an account

  19. 11. Account investor ceasing to qualify

  20. 12. Conditions for application to subscribe to an account

  21. 13. Application by curator bonis

  22. 14. Account manager—qualifications and Board’s approval

  23. 15. Special requirements relating to insurer-managers

  24. 16. Account manager—appointment of tax representative

  25. 17. Account manager—withdrawal by Board of approval

  26. 18. Account manager—appeal against withdrawal of Board’s approval

  27. 19. Account manager ceasing to act

  28. 20. Account manager ceasing to qualify

  29. 21. Transfers relating to accounts

  30. 21A.Further requirements relating to transfers between cash accounts

  31. 22. Exemption from tax of account income and gains

  32. 23. Interest on cash deposits held under a stocks and shares component...

  33. 24. Tax liabilities and reliefs—account manager to act on behalf of account investor

  34. 25. Repayments in respect of tax to account manager—interim claims

  35. 26. Repayments in respect of tax to account manager—annual returns and annual claims

  36. 27. Account manager’s returns and claims—supplementary provisions

  37. 28. Assessments for withdrawing relief and recovering tax

  38. 29. Records to be kept by account manager

  39. 30. Information to be given to account investor by account manager

  40. 31. Returns of information by account manager

  41. 32. Information to be provided to the Board

  42. 33. Inspection of records by officer of the Board

  43. 34. Capital gains tax—adaptation of enactments

  44. 35. Administration of tax in relation to accounts—supplementary

  45. 36.Application of the provisions of Chapter II of Part XIII of the Taxes Act and of Chapter 9 of Part 4 of ITTOIA 2005 to policies where an investor ceases to be or was not entitled to relief from tax

  46. Signature

  47. Explanatory Note

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